SCH-04 - FOURTH SCHEDULE - Finance (No. 2) Bill, 2024

THE FOURTH SCHEDULE [See section 107(b)] In the Customs Tariff Act, in the First Schedule, Tariff Item Description of goods Unit Rate of duty Standard Preferential (1) (2) (3) (4) (5) (1) in Chapter 19, in heading 1905, (i) for sub-heading 1905 32, tariff item 1905 32 11 and tariff item 1905 32 19 and the entries relating thereto, the following shall be substituted, namely: 1905 32 -- Waffles and wafers : 1905 32 11 --- Coated with chocolate or containing chocolate kg. 30% - ; (ii) in sub-heading 1905 90, after tariff item 1905 90 40 and the entries relating thereto, the following shall be inserted, namely: --- Communion wafers : 1905 90 51 ---- Coated with chocolate or containing chocolate kg. 30% - 1905 90 59 ---- Other kg. 30% - ; (2) in Chapter 20, for the entry in column (4) occurring against tariff items 2008 19 20 and 2008 19 30, the entry 150% shall be substituted; (3) in Chapter 27, (i) in Supplementary Note, after sub-note (k), the following sub-note shall be inserted, namely: ( l ) for the purposes of tariff item 2710 19 33, the term Blended Aviation turbine fuel means any Aviation turbine fuel containing by weight 70% or more of Petroleum Oils or Oils obtained from Bituminous Minerals, blended with Synthesized Hydrocarbons conforming to Indian Standards Specification of Bureau of Indian Standards IS 17081:2019. ; (ii) after tariff item 2710 19 32 and the entries relating thereto, the following shall be inserted, namely: 2710 19 33 ---- Blended Aviation turbine fuel kg. 5% - ; (4) in Chapter 29, (i) after sub-heading note 2, the following Supplementary Note shall be inserted, namely: Supplementary Note : For the purposes of tariff item 2906 11 10, the term Natural Menthol means an organic compound (C 10 H 20 O) which is obtained from the distillation of the Japanese type oil of mint or menthol mint known as Mentha arvensis but does not include those made synthetically through any chemical routes. ; (ii) for tariff item 2906 11 00 and the entries relating thereto, the following shall be substituted, namely: 2906 11 -- Menthol : 2906 11 10 --- Natural Menthol kg. 7.5% - 2906 11 90 --- Other kg. 7.5% - ; (iii) tariff item 2922 29 33 and the entries relating thereto shall be omitted; (iv) after tariff item 2924 29 70 and the entries relating thereto, the following shall be inserted, namely: 2924 29 80 --- Paracetamol kg. 7.5% - ; (5) in Chapter 38, (i) for the entry in column (2) occurring against tariff item 3818 00 10, the following shall be substituted, namely: --- Undiffused silicon wafers ; (ii) after tariff item 3818 00 10 and the entries relating thereto, the following shall be inserted, namely: 3818 00 20 --- Silicon carbide epitaxial thin film on substrate kg. Free - 3818 00 30 --- Gallium nitride epitaxial thin film on substrate kg. Free - ; (6) in Chapter 39, (i) after tariff item 3920 10 92 and the entries relating thereto, the following shall be inserted, namely: 3920 10 93 ---- Armour for ballistic protection kg. 25% - ; (ii) after tariff item 3921 90 26 and the entries relating thereto, the following shall be inserted, namely: 3921 90 27 ---- Architectural membrane kg. 25% - ; (7) in Chapter 57, (i) after Note 2, the following Supplementary Note shall be inserted, namely: Supplementary Note : For the purposes of tariff items 5703 29 22, 5703 39 31, 5703 39 32, 5703 39 33 and 5703 39 39, the term Special Finishes means process of making the product with any one or more of the following properties such as fire resistant, fire retardant, chemical resistant, anti-static, dust resistant, anti-stain, anti-microbial, anti-odor, UV stabilized, heat resistant, etc. ; (ii) in heading 5703, (a) for tariff item 5703 29 20 and the entries relating thereto, the following shall be substituted, namely: --- 100% polyamide tufted velour, cut pile or loop pile carpet mats : 5703 29 21 ---- With jute, rubber latex or PU foam backing m 2 20% or Rs.70 per sq. metre, whichever is higher - 5703 29 22 ---- With ethylene vinyl acetate or vinyl acetate ethylene or latex coating and/or extruded polyvinyl chloride or thermoplastic polyolefin, with special finishes m 2 20% or Rs.70 per sq. metre, whichever is higher - 5703 29 29 ---- Other m 2 20% or Rs.70 per sq. metre, whichever is higher - ; (b) after tariff item 5703 39 20 and the entries relating thereto, the following shall be inserted, namely: --- Tufted velour, cut pile or loop pile carpet mats with ethylene vinyl acetate or vinyl acetate ethylene or latex coating and/or extruded polyvinyl chloride or thermoplastic polyolefin, with special finishes: 5703 39 31 ---- Of 100% polypropylene m 2 20% or Rs. 55 per sq. metre, whichever is higher - 5703 39 32 ---- Of 100% polyester m 2 20% or Rs. 55 per sq. metre, whichever is higher - 5703 39 33 ---- Of 100% polyethylene m 2 20% or Rs. 55 per sq. metre, whichever is higher - 5703 39 39 ---- Other m 2 20% or Rs.55 per sq. metre, whichever is higher - ; (8) in Chapter 63, after tariff item 6307 90 91 and the entries relating thereto, the following shall be inserted, namely: 6307 90 92 ---- Armour for ballistic protection u 10% - ; (9) in Chapter 65, after tariff item 6506 10 10 and the entries relating thereto, the following shall be inserted, namely: 6506 10 20 --- Headgear for ballistic protection u 10% - ; (10) in Chapter 69, for tariff item 6914 90 00 and the entries relating thereto, the following shall be substituted, namely: 6914 90 - Other : 6914 90 10 --- Armour for ballistic protection kg. 10% - 6914 90 90 --- Other kg. 10% - ; (11) in Chapter 73, for tariff item 7308 10 00 and the entries relating thereto, the following shall be substituted, namely: 7308 10 - Bridges and bridge-sections: 7308 10 10 --- Portable bridge u 15% - 7308 10 90 --- Other u 15% - ; (12) in Chapter 76, for tariff item 7610 90 20 and the entries relating thereto, the following shall be substituted, namely: --- Parts of structures, not elsewhere specified: 7610 90 21 ---- Portable bridge kg. 10% - 7610 90 29 ---- Other kg. 10% - ; (13) in Chapter 84, (i) after tariff item 8412 29 10 and the entries relating thereto, the following shall be inserted, namely: 8412 29 20 --- Hydraulic systems for use in goods of Chapter 89 u 7.5% - ; (ii) for tariff item 8430 69 00 and the entries relating thereto, the following shall be substituted, namely: 8430 69 -- Other : 8430 69 10 --- Mine plough machinery u 7.5% - 8430 69 90 --- Other u 7.5% - ; (iii) in sub-heading 8443 99, (a) for the entry in column (2) occurring against tariff item 8443 99 51, the entry ----Cartridges or toners, with print head assembly shall be substituted; (b) for the entry in column (2) occurring against tariff item 8443 99 52, the entry ---- Cartridges or toners, with print head assembly shall be substituted; (iv) after tariff item 8479 89 70 and the entries relating thereto, the following shall be inserted, namely: 8479 89 80 --- Machinery for use in goods of Chapter 88 or 89 u 7.5% - ; (14) in Chapter 85, for tariff item 8537 10 00 and the entries relating thereto, the following shall be substituted, namely: 8537 10 - For a voltage not exceeding 1,000 V : 8537 10 10 --- For use in goods of Chapter 88 or 89 or 93 kg. 15% - 8537 10 90 --- Other kg. 15% - ; (15) in Chapter 87, (i) after sub-heading note 1, the following Supplementary Note shall be inserted, namely: Supplementary Note: For the purposes of tariff item 8711 60 80, the term E-bicycle or battery operated pedal assisted vehicle means vehicle equipped with an auxiliary electric motor having a thirty-minute power less than 0.25 kW and maximum speed not exceeding 25 km/h and conforming to the provisions of the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder. ; (ii) for tariff item 8705 90 00 and the entries relating thereto, the following shall be substituted, namely: 8705 90 - Other : 8705 90 10 --- Lorries (Trucks) fitted with bridging systems u 10% - 8705 90 90 --- Other u 10% - ; (iii) after tariff item 8711 60 30 and the entries relating thereto, the following shall be inserted, namely: 8711 60 80 --- E-bicycle or battery-operated pedal assisted vehicle u 100% - ; (16) in Chapter 88, for tariff item 8807 30 00 and the entries relating thereto, the following shall be substituted, namely: 8807 30 - Other parts of aeroplanes, helicopters or unmanned aircraft: 8807 30 10 --- Of aeroplanes, helicopters kg. 2.5% - 8807 30 20 --- Of unmanned aircraft kg. 2.5% - ; (17) in Chapter 89, for tariff item 8906 90 00 and the entries relating thereto, the following shall be substituted, namely: 8906 90 - Other : 8906 90 10 --- Patrol or surveillance boat, air-cushion vehicle, remote-operated vehicle u 10% - 8906 90 90 --- Other u 10% - ; (18) in Chapter 93, for tariff item 9305 99 00 and the entries relating thereto, the following shall be substituted, namely: 9305 99 -- Other : 9305 99 10 --- Of goods of heading 9304 kg. 10% - 9305 99 90 --- Other kg. 10% - .